REVENUE AND TAXES. 1035

year, may by resolution of its county commissioners or by ordinance or
resolution of the legislative department of the city elect to adopt the first
day of January of such calendar year as the date of finality, and (4) any
county or city which under existing law levies its taxes for the calendar
year, but as of a date of finality other than the first day of January of such
year, and also other than the first day of October of the last preceding
year, may by resolution of its county commissioners, or by ordinance or
resolution of the legislative department of the city, elect to adopt the first
day of October of the preceding year as the date of finality for the next
taxable calendar years, and any county or city which has so¹ elected may
subsequently under proviso (3) of this section elect to adopt the first day
of January of the taxable year as the date of finality for subsequent
taxable years.

(c) All state, county and/or city taxes required to be levied upon assess-
ments made by the State Tax Commission shall be levied for the calendar
year and as of the first day of January of such year as the date of finality.

Levy.

1929, ch. 226, sec. 29.

29. As soon as may be practicable after the date of finality in each year
and in any event before the first day of the third succeeding month the
County Commissioners of each county and the legislative department of
the Mayor and City Council of Baltimore or any other city shall fix the
rate of county or city taxation for such ensuing year on all assessments,
persons or property subject to taxation under this Article in such county
or city and for which the rate is not fixed by this Article; provided that
where any fixed or limited rate of county and/or city taxes is prescribed by
this Article, such county and/or city taxes are hereby levied at such re-
spective rates upon all assessments, persons and property liable thereto
under the provisions of this Article, and it shall not be necessary for the
County Commissioners of any county or the legislative department of any
city to pass any resolution or ordinance levying the same.

1929, ch. 226, sec. 30.

30. State taxes at the rate of State taxation as fixed from time to time
by the General Assembly for each year, and where any fixed or limited
rates of State taxation are prescribed by this Article then at such respec-
tive rates, are hereby levied annually upon all assessments, persons and
property liable to such taxes respectively under the provisions of this
Article, and it shall not be necessary for the County Commissioners of any
county or the Mayor and City Council of Baltimore to pass any resolution
or ordinance levying any State taxes.

34. Taxes paid by vendors, though payable and a lien, were not enforcible
until later. Edmondson v. Slicer, 153 Md. 678.

1929, ch. 226, sec. 31.

31. In case any property which by law is subject to assessment and
taxation has escaped, such property shall be entered upon the assessment